1. There is no limit on the amount of invoices issued by individual industrial and commercial households. Ordinary VAT invoices can be issued with purchase vouchers by tax authorities, and special VAT invoices can be issued with purchase vouchers by tax authorities.

2. Individual industrial and commercial households that issue invoices exceeding the standard for small-scale taxpayers within 0/2 months in a row shall register with the tax authorities as general VAT taxpayers.

3. Small-scale taxpayer standard:1Sales revenue in February: below 800,000 yuan for business, below 500,000 yuan for industry, and below 5 million yuan for construction, transportation, life service and modern service industry.